Diseño de una estrategia para mejorar el control interno de inventario de la empresa Agropolis S.A.
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Fecha
2018
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Universidad de Guayaquil Facultad de Ciencias Administrativas
Resumen
En el presente estudio, la empresa AGROPOLIS. S.A. es una entidad que se dedica a
venta de productos químicos sin embargo presenta un problema: la falta de control interno de
sus inventarios, esto ha generado dificultades en el área contable, puesto que muchas de sus
productos se pierden, otros se dañan, otras no son entregadas a tiempo, dificultando las ventas
y que el cliente renuncie a comprar y por ende existe un perdida; es por ello que una vez
identificado la problemática, se desarrolló el marco referencial, compuesto por cada uno de
los argumentos que resultan válidos y se van a determinar las principales circunstancias que
originan las situaciones antes indicadas, a través de una investigación de campo, realizando
entrevistas, encuestas, observación directa y demás técnicas de obtención de información; de
igual manera utilizaremos instrumentos tales como el cuestionario para encuestar al personal
seleccionado de la empresa y al final se desarrollara un diseño de una estrategia de inventario
para que los empleados encargados del área puedan ejercer sus funciones de manera práctica
y sencilla, manteniendo el control de los inventarios.
In the present study, the company AGROPOLIS. S.A. is an entity that sells chemical products, however, it has a problem: the lack of internal control of its inventories, this has generated difficulties in the accounting area, since many of its products are lost, others are damaged, others are not they are delivered on time, making sales difficult and the client gives up buying and therefore there is a loss; that is why, once the problem has been identified, the referential framework was developed, composed of each of the arguments that are valid and the main circumstances that originate the situations indicated above will be determined, through a field investigation, interviews, surveys, direct observation and other techniques for obtaining information; Likewise, we will use instruments such as the questionnaire to survey the selected personnel of the company, and at the end an inventory strategy design was developed so that the employees in charge of the area can exercise their functions in a practical and easy way, keeping control of the inventories.
In the present study, the company AGROPOLIS. S.A. is an entity that sells chemical products, however, it has a problem: the lack of internal control of its inventories, this has generated difficulties in the accounting area, since many of its products are lost, others are damaged, others are not they are delivered on time, making sales difficult and the client gives up buying and therefore there is a loss; that is why, once the problem has been identified, the referential framework was developed, composed of each of the arguments that are valid and the main circumstances that originate the situations indicated above will be determined, through a field investigation, interviews, surveys, direct observation and other techniques for obtaining information; Likewise, we will use instruments such as the questionnaire to survey the selected personnel of the company, and at the end an inventory strategy design was developed so that the employees in charge of the area can exercise their functions in a practical and easy way, keeping control of the inventories.
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Palabras clave
DISEÑO, ESTRATEGIA, CONTROL INTERNO, INVENTARIO